Conservatism, growth, and return on investment

Conservatism, growth, and return on investment Rev Acc Stud (2007) 12:323 DOI 10.1007/s11142-007-9044-1 ERRATUM Madhav V. Rajan Æ Stefan Reichelstein Æ Mark T. Soliman Published online: 15 May 2007 Springer Science+Business Media, LLC 2007 Erratum to: Rev Acc Stud DOI: 10.1007/s11142-007-9035-2 The Publisher apologizes for the errors in this article. Proposition 1, Eq. 3 is missing two ‘‘-1’’. The erroneous ‘‘+’’ should also be deleted. Please see corrected version below: Proposition 1 Conservative accounting implies: rif k  r for all 1  t  T  1 ROI ðkÞ ð3Þ rif k  r for all 1  t  T  1: Conversely, with liberal accounting, ROI ðkÞ rif k  r for all 1  t  T  1, T t while ROI ðkÞ r for k  r,1  t  T  1. T t The online version of the original article can be found at http://dx.doi.org/10.1007/s11142-007-9035-2 M. V. Rajan (&)  S. Reichelstein  M. T. Soliman Graduate School of Business, Stanford University, Stanford, CA, USA e-mail: mrajan@gsb.stanford.edu S. Reichelstein e-mail: reichelstein@stanford.edu M. T. Soliman e-mail: msoliman@stanford.edu http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Accounting Studies Springer Journals

Conservatism, growth, and return on investment

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Publisher
Springer Journals
Copyright
Copyright © 2007 by Springer Science+Business Media, LLC
Subject
Business and Management; Accounting/Auditing; Corporate Finance; Public Finance
ISSN
1380-6653
eISSN
1573-7136
D.O.I.
10.1007/s11142-007-9044-1
Publisher site
See Article on Publisher Site

Abstract

Rev Acc Stud (2007) 12:323 DOI 10.1007/s11142-007-9044-1 ERRATUM Madhav V. Rajan Æ Stefan Reichelstein Æ Mark T. Soliman Published online: 15 May 2007 Springer Science+Business Media, LLC 2007 Erratum to: Rev Acc Stud DOI: 10.1007/s11142-007-9035-2 The Publisher apologizes for the errors in this article. Proposition 1, Eq. 3 is missing two ‘‘-1’’. The erroneous ‘‘+’’ should also be deleted. Please see corrected version below: Proposition 1 Conservative accounting implies: rif k  r for all 1  t  T  1 ROI ðkÞ ð3Þ rif k  r for all 1  t  T  1: Conversely, with liberal accounting, ROI ðkÞ rif k  r for all 1  t  T  1, T t while ROI ðkÞ r for k  r,1  t  T  1. T t The online version of the original article can be found at http://dx.doi.org/10.1007/s11142-007-9035-2 M. V. Rajan (&)  S. Reichelstein  M. T. Soliman Graduate School of Business, Stanford University, Stanford, CA, USA e-mail: mrajan@gsb.stanford.edu S. Reichelstein e-mail: reichelstein@stanford.edu M. T. Soliman e-mail: msoliman@stanford.edu

Journal

Review of Accounting StudiesSpringer Journals

Published: May 15, 2007

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